S.C. Code Ann. § 40-2-250
A person who holds a valid and unrevoked certificate as a certified public accountant issued under the authority of a state of the United States or who lawfully practices as a registered and licensed public accountant in a state of the United States, and who resides without the State of South Carolina, may hold himself out within South Carolina as a certified public accountant or as a public accountant if he registers with the board and complies with its regulations regarding registration. A fee to be fixed by the board must be charged for the registration or reregistration. A partnership, each partner of which is a certified public accountant in good standing of some state of the United States or a registered or licensed public accountant lawfully practicing in some state of the United States, may be considered one person for the purposes of this section.